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Official guidance
Capital Gains Manual

CG41300P · Capital Gains Manual: Companies and Groups of Companies: Particular types of company/organisation: unit and investment trusts

  • CG41300 · Unit and investment trusts: unit trust schemes: general
  • CG41301 · Unit and investment trusts: unit trust schemes: general
  • CG41302 · Unit and investment trusts: authorised investment funds
  • CG41303 · Unit and investment trusts: authorised investment funds: qualifying investor schemes
  • CG41310 · Unit and investment trusts: unit trust schemes treated as companies
  • CG41311 · Unit and investment trusts: Unit trust schemes treated as companies
  • CG41330 · Unit and investment trusts: authorised unit trusts
  • CG41331 · Unit and investment trusts: authorised unit trusts
  • CG41332 · Unit and investment trusts: authorised unit trusts
  • CG41350 · Unit and investment trusts: unauthorised unit trusts
  • CG41351 · Unit and investment trusts: unauthorised unit trusts
  • CG41352 · Unit and investment trusts: unauthorised unit trusts
  • CG41353 · Unit and investment trusts: unauthorised unit trusts
  • CG41354 · Unit and investment trusts: unauthorised unit trusts
  • CG41355 · Unit and investment trusts: common investment funds
  • CG41400 · Unit and investment trusts: investment trusts: general
  • CG41520 · Venture Capital Trusts: scope of instructions
  • CG41521 · Venture Capital Trusts: transfer of assets to company
  • CG41522 · Venture Capital Trusts: triggering conditions
  • CG41523 · Venture Capital Trusts: effect
  • CG41524 · Venture Capital Trusts: value of one asset derived from another asset
  • CG41560 · Open-ended investment companies (OEICs): scope of instructions
  • CG41561 · Open-ended investment companies (OEICs): introduction
  • CG41562 · Open-ended investment companies (OEICs): SI2006/964
  • CG41563 · Open-ended investment companies (OEICs): statutory definition of OEIC
  • CG41570 · Open-ended investment companies (OEICs): general modifications to TCGA 1992
  • CG41571 · Open-ended investment companies (OEICs): specific modifications to TCGA 1992
  • CG41572 · Open-ended investment companies (OEICs): tax regime
  • CG41580 · Open-ended investment companies (OEICs): umbrella OEICs
  1. Companies and groups of companies: particular types of company or organisation: contents
  2. Capital Gains Manual: Companies and Groups of Companies: Particular types of company/organisation: unit and investment trusts: contents

CG41300P | Capital Gains Manual: Companies and Groups of Companies: Particular types of company/organisation: unit and investment trusts: contents

From HM Revenue & Customs · Capital Gains Manual

Contents29 entries

  1. CG41300Unit and investment trusts: unit trust schemes: general
  2. CG41301Unit and investment trusts: unit trust schemes: general
  3. CG41302Unit and investment trusts: authorised investment funds
  4. CG41303Unit and investment trusts: authorised investment funds: qualifying investor schemes
  5. CG41310Unit and investment trusts: unit trust schemes treated as companies
  6. CG41311Unit and investment trusts: Unit trust schemes treated as companies
  7. CG41330Unit and investment trusts: authorised unit trusts
  8. CG41331Unit and investment trusts: authorised unit trusts
  9. CG41332Unit and investment trusts: authorised unit trusts
  10. CG41350Unit and investment trusts: unauthorised unit trusts
  11. CG41351Unit and investment trusts: unauthorised unit trusts
  12. CG41352Unit and investment trusts: unauthorised unit trusts
  13. CG41353Unit and investment trusts: unauthorised unit trusts
  14. CG41354Unit and investment trusts: unauthorised unit trusts
  15. CG41355Unit and investment trusts: common investment funds
  16. CG41400Unit and investment trusts: investment trusts: general
  17. CG41520Venture Capital Trusts: scope of instructions
  18. CG41521Venture Capital Trusts: transfer of assets to company
  19. CG41522Venture Capital Trusts: triggering conditions
  20. CG41523Venture Capital Trusts: effect
  21. CG41524Venture Capital Trusts: value of one asset derived from another asset
  22. CG41560Open-ended investment companies (OEICs): scope of instructions
  23. CG41561Open-ended investment companies (OEICs): introduction
  24. CG41562Open-ended investment companies (OEICs): SI2006/964
  25. CG41563Open-ended investment companies (OEICs): statutory definition of OEIC
  26. CG41570Open-ended investment companies (OEICs): general modifications to TCGA 1992
  27. CG41571Open-ended investment companies (OEICs): specific modifications to TCGA 1992
  28. CG41572Open-ended investment companies (OEICs): tax regime
  29. CG41580Open-ended investment companies (OEICs): umbrella OEICs
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